Legal Opinion
Keating v. Mayer
Court of Appeals for the Third Circuit
Decided September 7, 1956No. 11832PublishedCited by 10 opinions
1Opinion of the Court
KALODNER, Circuit Judge.
Must the exercise of a general power of appointment, created prior to October 21, 1942, be “effective” in order for the provisions of Section 811(f) of the Inter*480nal Revenue Code of 1939, as amended,1 to become operative?
That is the critical issue presented by this appeal from the judgment of the District Court for the Eastern District of Pennsylvania that appointive property of a Pennsylvania decedent was includible in her gross estate under Section 811(f) by reason of her “exercise” of her general power of appointment under the terms of the Pennsylvania Wills Act of…
2Cases cited7 opinions
- Gallagher v. SmithCourt of Appeals for the Third Circuit · 1955
- Rothensies v. Fidelity-Philadelphia Trust Co.Court of Appeals for the Third Circuit · 1940
- Lewis v. RothensiesCourt of Appeals for the Third Circuit · 1943
- Wilson v. Kraemer, Collector of Internal RevenueCourt of Appeals for the Second Circuit · 1951
- Moran v. CommissionerUnited States Tax Court · 1951
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Thompson v. United StatesDistrict Court, E.D. Pennsylvania · 1957
- Jaekel EstateSupreme Court of Pennsylvania · 1967
- Cyrus Q. Stewart, Jr., and William L. Stewart, as Executors of the Will of Mildred L. Stewart, Deceased v. The United States of AmericaCourt of Appeals for the Fifth Circuit · 1975
- Estate of Leo M. Gartland, Deceased, Matthew Gartland, Administrator v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1961
- Estate of DobbinsCalifornia Court of Appeal · 1968
5 more not listed; retrieve them via the Exa API.